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["Estate Tax Form Instructions"]
["Note: This excel version of the Estate Tax Form is not accessible for screenreaders. If you are using assistive technology, please use our PDF version on dor.wa.gov/estatetaxforms. Also, this Excel return is not compatible with our My DOR Return. You must use the upload template  located on dor.wa.gov/estatetaxforms to import into My DOR."]
[]
[]
["Resources to help you with the form"]
["Estate tax checklist"]
["Estate tax filing instructions"]
[]
["Note: Many of the fields auto-calculate. All of the worksheets are protected and limit where you can edit cells. The workbook is not protected, so you can add/copy Continuation Schedules for each Schedule."]
[]
["Pro Tip: To add a formula to the \"Total from continuation schedules\" on each schedule, you can enter a formula to auto populate from a continuation schedule total, or add up multiple continuation schedule totals, by entering an \"=\" and then referencing the continuation schedule name and cell AA45. For example, if you added a continuation schedule for Schedule A and named it \"Continuation Schedule A1\" (in case you have to add multiple continuation schedules), then your formula on the Schedule A \"Total from continuation schedules\" would be \"='Continuation Schedule A1'!AA45\". You can add a formula to total multiple continuation schedules (assuming you named your worksheets as \"Continuation Schedule A1 and Continuation Schedule A2, so on and so forth\") by adding the following formula, \"='Continuation Schedule A1'!AA45+'Continuation Schedule A2'!AA45\"."]

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[]
[null,null,null,null,"State of Washington",null,null,null,"Washington State\nEstate and Transfer Tax Return "]
[null,null,null,null,"Department of Revenue"]
[null,null,null,null,"Audit Division - Estate Tax"]
[null,null,null,null,"PO Box 47474"]
[null,null,null,null,"Olympia WA 98504-7474",null,null,null,"For deaths occurring January 1, 2014 and after"]
[null,null,null,null,null,null,null,null,"(See separate instructions)"]
[null,"Check all that apply:",null,null,null,null,"Amended return",null,null,"Decedent died testate (attach copy of will)"]
[null,null,null,null,null,null,"Installment election",null,null,"Federal estate tax return file(d) with IRS (attach copy of 706)"]
[null,"Part 1 - Decedent, Executor, Preparer, Confidential Release (type or complete in ink)"]
[null,"1. Decedent’s first name",null,null,null,null,null,null,"2. Middle","3. Decedent’s last name",null,null,null,null,null,null,null,null,null,null,null,"4. Social Security number"]
[]
[null,"5. Legal residence/domicile - city and county (or foreign country)",null,null,null,null,null,null,null,null,null,"6. State","7. Zip",null,null,"8. Year domicile established",null,null,null,null,null,null,null,null,"9. Date of birth",null,null,"10. Date of death"]
[]
[null,"11. Probate or estate administration county court",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"12. Cause number"]
[]
[null,"13. Executor’s first name",null,null,null,null,null,null,"14. M.I.","15. Executor’s last name",null,null,null,null,null,null,null,null,null,null,null,"16. Social Security number"]
[]
[null,"If multiple executors, check here          ;  attach list showing names, SSNs, addresses, email addresses, and telephone numbers of each"]
[null,"17. Mailing address",null,null,null,null,null,null,null,"18. City",null,null,null,null,null,null,null,null,null,null,null,"19. State",null,null,null,null,"20. Zip code"]
[]
[null,"21 Email address",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"22. Telephone number"]
[]
[null,"23. Preparer’s first name",null,null,null,null,null,null,"24. M.I.","25. Preparer’s last name",null,null,null,null,null,null,null,null,null,"26. Telephone number",null,null,null,null,null,null,null,"27. Extension"]
[]
[null,"28. Email address",null,null,null,null,null,null,null,"29. Company name"]
[]
[null,"30. Mailing address",null,null,null,null,null,null,null,"31. City",null,null,null,null,null,null,null,null,null,null,null,"32. State",null,null,null,null,"33. Zip code"]
[]
[null,"34. Confidential Release and Additional Contact Methods/Staff"]
[null,"I, ",null,null,null,null,null,", on behalf of the estate of",null,null,{"$f":"B12&\" \"&I12&\" \"&J12&\" \"","v":"   "},null,null,null,null,null,", authorize the Department of Revenue"]
[null,null,"(Executor)",null,null,null,null,null,null,null,"(Decedent)"]
[null,"to release confidential estate tax information to",null,null,null,null,null,null,null,null,null,null,null,null,null,". The preparer is authorized to discuss and"]
[null,null,null,null,null,null,null,null,"(Preparer)"]
[null,"receive confidential estate tax information from the Department of Revenue. In addition, I authorize the Department of Revenue to"]
[null,"communicate the estate tax information through the following unsecured methods (check all that apply):                        Fax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Email"]
[null,"I authorize Department of Revenue to communicate with employees of the company listed on line 29 above:"]
[null,"Part 2 - Tax Computation"]
[null,1,"Total Gross Estate Less Exclusion (from Page 3, Part 5, Item 12)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,{"$f":"IF(AltTotalGrossEstateLessExclusion=\"\",IF(TotalGrossEstateLessExclusion = \"\",\"\",TotalGrossEstateLessExclusion),AltTotalGrossEstateLessExclusion)","v":""}]
[null,2,"Tentative Total Allowable Deductions (from Page 3, Part 5, Item 22)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,{"$f":"IF(SumTotalAllowableDeductions=\"\",\"\",SUM(SumTotalAllowableDeductions))","v":""}]
[null,3,"Tentative Taxable Estate (Line 1 less Line 2)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,{"$f":"IF(Page1Line1 = \"\",\"\", Page1Line1-Page1Line2)","v":""}]
[null,4,"Adjustments to Tentative Taxable Estate (enter an amount only if eligible for the deduction)"]
[null,null,"4a. Property Used for Farming (attach Addendum # 2)                                 4a."]
[null,null,"4b. Qualified Family-Owned Business Interests (attach Addendum # 3)    4b."]
[null,null,null,null,null,null,null,"Enter the total adjustments (add Lines 4a and 4b)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,{"$f":"IF(SUM(FarmingUse+QFOBUse)=0,\"\",SUM(FarmingUse+QFOBUse))","v":""}]
[null,5,"Adjusted Taxable Estate (Line 3 less Line 4)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,{"$f":"IF(Page1Line3=\"\",\"\",Page1Line3-SUM(FarmingUse+QFOBUse))","v":""}]
[null,6,"Washington State Applicable Exclusion Amount (see table in instructions, Page 1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6]
[null,7,"Washington Taxable Estate (Line 5 less Line 6) do not enter less than “zero” ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,{"$f":"IF(Page1Line5 = \"\",\"\",IF(Page1Line5-Page1Line6<0,0,Page1Line5-Page1Line6))","v":""}]
[null,8,"Gross Washington Estate Tax (Table W in instructions) compute tax using the amount on Line 7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8]
[null,9,"Apportionment for Out of State Property: (enter an amount only if eligible for apportionment)"]
[null,null,null,"Apportioned Washington Estate Tax Due (attach Addendum # 4)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9]
[null,10,"Washington Estate Tax Due (equals Line 8 or, if apportioning for out of state property, Line 9)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,{"$f":"IF(IF(Z51>0,Z51,Z49)=0,\"\",(IF(Z51>0,Z51,Z49)))","v":""}]
[null,11,"Tax Previously Paid to Washington State      (enter as a negative amount)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11]
[null,12,"Balance",null,null,"(","amount owing or",null,null,"refund due  )",null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,{"$f":"IF(SUM(Z52:AD53)=0,\"\",SUM(Z52:AD53))","v":""}]
[null,13,"Interest (due on any tax not paid within nine months after date of death or payable on a refund)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13]
[null,14,"Total Tax and Interest (add Lines 12 and 13)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,{"$f":"IF(SUM(Z54:AD55)=0,\"\",SUM(Z54:AD55))","v":""}]
[null,"Under penalty of law, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and complete."]
[null,"In addition, by signing below, I am authorizing the confidential release section (Part 1, Item 34) above."]
[]
[null,"(Signature of executor)",null,null,null,null,null,null,null,null,null,null,null,null,"(Date)"]
[null,"Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[null,{"$f":"B12&\" \"&I12&\" \"&J12&\" \"","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(V12=\"\",\"\",V12)","v":""}]
[null,"Part 3 - Elections by the Executor"]
[null,"Check “Yes” or “No” for each question (see instructions)\nNote: Some of these elections may require the posting of bonds or liens.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,1,"Do you elect alternate valuation?"]
[null,"2.\n","Do you elect special-use valuation?\nIf “Yes,” you must complete and attach Schedule A-1."]
[null,"3.\n","Do you elect to pay the taxes in installments as described in Internal Revenue Code (IRC) §6166?\nIf “Yes,” you must attach the additional information described in the instructions."]
[null,4,"Do you elect to postpone the part of the taxes attributable to a reversionary or remainder interest as described in IRC §6163?"]
[null,"Part 4 - General Information\nNote: Attach the necessary supplemental documents. You must attach the death certificate. (See instructions)"]
[null,1,"Marital status of the decedent at the time of death (attach a list of all prior marriages that ended due to annulment, divorce or death):"]
[null,null,"Married"]
[null,null,"Widow or widower - Name, SSN, and date of death of deceased spouse:                                                                                              "]
[null,null,"Single"]
[null,null,"Legally separated"]
[null,null,"Divorced - Date divorce became final:"]
[]
[null,2,"Surviving spouse’s name",null,null,null,null,null,null,null,null,"3. Social Security number",null,null,null,null,null,"4. Amount received (see instructions)"]
[]
[null,5,"Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable beneficiaries shown in Schedule O) (See instructions). Attach additional sheet, if necessary."]
[null,"Name of individual, trust, or estate receiving $5,000 or more",null,null,null,null,null,null,null,null,null,"Identifying number",null,null,null,null,null,"Relationship to decedent",null,null,null,null,null,null,null,"Amount (see\ninstructions)"]
[]
[]
[]
[]
[null,"All unascertainable beneficiaries and those who receive less than $5,000"]
[null,"Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(Z81:AD85)=0,\"\",SUM(Z81:AD85))","v":""}]
[null,"Check “Yes” or “No” for each question. If “Yes,” you must attach additional information.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,6,"Does the gross estate contain any Washington or federal qualified terminable interest property (QTIP) from a prior gift or estate (RCW 83.100.047 and/or IRC §2044)? (See instructions)"]
[null,"7a. ","Have federal gift tax returns ever been filed?\nIf  “Yes,” attach copies of the returns, if available, and furnish the following information."]
[null,"7b."," Period(s) covered",null,null,null,null,null,null,null,null,"7c. Internal Revenue Office(s) where filed"]
[]
[]
[]
[]
[null,"8a. ","Was there any insurance on the decedent’s life that is not included on the return as part as the gross estate?"]
[null,"8b. ","Did the decedent own any insurance on the life of another that is not included in the gross estate?"]
[null,9,"Did the decedent at the time of death own any property as a joint tenant with the right of survivorship in which (a) one or more of the other joint tenants were someone other than the decedent's spouse and (b) less than the full value of the property is included on the return as part of the gross estate? If \"Yes,\" you must complete and attach Schedule E. "]
[null,"10a. ","Did the decedent, at the time of death, own any interest in a partnership (for example, a family limited partnership), an unincorporated business, or a limited liability company; own a fractional interest in real estate; or own any stock in an inactive or closely held corporation?"]
[null,"10b. ","If “Yes,” was the value of any interest owned (from above) discounted on this estate tax return?\nIf \"Yes\" see instructions for Schedule F for reporting the total accumulated or effective discounts taken on a Schedule A, F, or G."]
[null,11,"Did the decedent make any transfer described in IRC §2035, §2036, §2037, or §2038? (See instructions.)"]
[null,"12a. ","Were there in existence at the time of the decedent’s death any trusts created by the decedent during his or her lifetime?  If “Yes,” attach a copy or copies of trust(s). "]
[null,"Check “Yes” or “No” for each question. If “Yes,” you must attach additional information.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,"12b."," Were there in existence at the time of the decedent’s death any trusts not created by the decedent under which the decedent possessed any power, beneficial interest, or trusteeship?"]
[null,"12c. ","Was the decedent receiving income from a trust created after October 22, 1986 by a parent or grandparent?\nIf “Yes,” was there GST taxable termination (under IRC §2612) upon the death of the decedent?"]
[null,"12d.","If there was a GST taxable termination (under IRC §2612), attach a statement to explain. Provide a copy of the trust or will creating the trust, and give the name, address, and phone number of the current trustee(s). Documents attached? "]
[null,13,"Did the decedent ever possess, exercise, or release any general power of appointment?\nIf \"Yes\", you must complete and attach Schedule H."]
[null,14,"Did the decedent have an interest in or a signature or other authority over a financial account in a foreign country, such as a bank account, securities account, or other financial account?"]
[null,15,"Was the decedent, immediately before death, receiving an annuity described in the “General” paragraph of the instructions for Schedule I or a private annuity?\nIf “Yes,” you must complete and attach Schedule I."]
[null,16,"Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a pre-deceased spouse consistent with RCW 83.100.047 and/or IRC §2056(b)(7) and which is not reported on this return?\nIf “Yes,” attach an explanation."]
[null,17,"Was a qualified disclaimer filed as a part of the administration of the estate? If “Yes,” you must submit a copy of the disclaimer."]
[null,"Part 5 - Recapitulation"]
[null,"Item\nNumber",null,null,"Gross Estate",null,null,null,null,null,null,null,"Alternate Value",null,null,null,null,null,null,null,null,"Value at Date of Death"]
[null,1,null,null,"Schedule A - Real Estate\n\n\n\n\n\n\n",null,null,null,null,null,null,1,{"$f":"'Schedule A'!U43","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleATotal","v":""}]
[null,2,null,null,"Schedule B - Stocks and Bonds",null,null,null,null,null,null,2,{"$f":"'Schedule B'!X45","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleBTotal","v":""}]
[null,3,null,null,"Schedule C - Mortgages, Notes, and Cash",null,null,null,null,null,null,3,{"$f":"'Schedule C'!U47","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleCTotal","v":""}]
[null,4,null,null,"Schedule D - Insurance on the Decedent’s Life",null,null,null,null,null,null,4,{"$f":"'Schedule D'!U47","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleDTotal","v":""}]
[null,5,null,null,"Schedule E - Jointly Owned Property",null,null,null,null,null,null,5,{"$f":"'Schedule E'!V40","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleETotal","v":""}]
[null,6,null,null,"Schedule F - Other Miscellaneous Property\n(May need to attach Addendum # 1)",null,null,null,null,null,null,"6.\n",{"$f":"'Schedule F'!V39","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleFTotal","v":""}]
[null,7,null,null,"Schedule G - Transfers During Decedent’s Life\n\n",null,null,null,null,null,null,7,{"$f":"'Schedule G - H'!V23","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleGTotal","v":""}]
[null,8,null,null,"Schedule H - Powers of Appointment",null,null,null,null,null,null,8,{"$f":"'Schedule G - H'!V41","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleHTotal","v":""}]
[null,9,null,null,"Schedule I - Annuities",null,null,null,null,null,null,9,{"$f":"'Schedule I'!U44","v":""},null,null,null,null,null,null,null,null,{"$f":"ScheduleITotal","v":""}]
[null,10,null,null,"Total Gross Estate (add Items 1 through 9)",null,null,null,null,null,null,10,{"$f":"IF(SUM(M113:U121)=0,\"\", SUM(M113:U121))","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(SUM(DecedentGrossEstate)=0,\"\",SUM(DecedentGrossEstate))","v":""}]
[null,11,null,null,"Schedule U - Qualified Conservation Easement\nExclusion",null,null,null,null,null,null,11,null,null,null,null,null,null,null,null,null,{"$f":"IF(ScheduleULine20 = 0,\"\",ScheduleULine20)","v":""}]
[null,12,null,null,"Total Gross Estate less Exclusion (subtract Item 11 from Item 10) Enter here and on Line 1 of Part 2 - Tax Computation",null,null,null,null,null,null,12,{"$f":"IF(Page3AltLine10 = \"\",IF(Page3AltLine11 = \"\",\"\",\"\"),Page3AltLine10-Page3AltLine11)","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(Page3Line11=\"\",IF(Page3Line10=\"\",\"\",Page3Line10),Page3Line10-Page3Line11)","v":""}]
[null,"Item\nNumber",null,null,"Deductions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount"]
[null,13,null,null,"Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims",null,null,null,null,null,null,null,null,null,null,null,null,null,13,null,null,{"$f":"IF(ScheduleJTotal = \"\",\"\",ScheduleJTotal)","v":""}]
[null,14,null,null,"Schedule K - Debts of the Decedent",null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,null,{"$f":"IF(ScheduleKDebts = \"\",\"\",ScheduleKDebts)","v":""}]
[null,15,null,null,"Schedule K - Mortgages and Liens",null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,null,{"$f":"IF(ScheduleKMtg=\"\",\"\",ScheduleKMtg)","v":""}]
[null,16,null,null,"Total of Items 13 through 15",null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,null,{"$f":"IF(SUM(V126:AD128)=0,\"\",SUM(V126:AD128))","v":""}]
[null,17,null,null,"Allowable Amount of Deductions from Item 16 (see the instructions for Item 17 of the Recapitulation)",null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,null,{"$f":"IF(Page3Line16=\"\",\"\",Page3Line16)","v":""}]
[null,18,null,null,"Schedule L - Net Losses During Administration",null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,null,{"$f":"IF(ScheduleLLosses = \"\",\"\",ScheduleLLosses)","v":""}]
[null,19,null,null,"Schedule L - Expenses Incurred in Administering Property Not Subject to Claims",null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,null,{"$f":"IF(ScheduleLExpenses = \"\",\"\",ScheduleLExpenses)","v":""}]
[null,20,null,null,"Schedule M - Bequests, Etc., to Surviving Spouse\n(may need to attach Addendum # 1)",null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,null,{"$f":"IF(ScheduleMTotal=\"\",\"\",ScheduleMTotal)","v":""}]
[null,21,null,null,"Schedule O - Charitable, Public, and Similar Gifts and Bequests",null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,null,{"$f":"ScheduleOTotal","v":""}]
[null,22,null,null,"Tentative Total Allowable Deductions (add Items 17 through 21).\nEnter here and on Line 2 of Part 2 - Tax Computation",null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,null,{"$f":"IF(SUM(V130:AD134)=0,\"\",SUM(V130:AD134))","v":""}]

{"sheet":"Schedule A","index":2,"n_rows":44,"n_cols":26,"rows_kept":44,"cut":false,"hidden":false,"merged":[[42,0,42,19],[42,20,42,24],[42,25,42,28],[43,0,43,28],[41,0,41,19],[41,20,41,24],[41,25,41,28],[39,0,39,1],[39,2,39,12],[39,13,39,19],[39,20,39,24],[39,25,39,28],[40,0,40,1],[40,2,40,12],[40,13,40,19],[40,20,40,24],[40,25,40,28],[35,0,35,1],[35,2,35,12],[35,13,35,19],[35,20,35,24],[35,25,35,28],[36,0,36,1],[36,2,36,12],[36,13,36,19],[36,20,36,24],[36,25,36,28],[37,0,37,1],[37,2,37,12],[37,13,37,19],[37,20,37,24],[37,25,37,28],[38,0,38,1],[38,2,38,12],[38,13,38,19],[38,20,38,24],[38,25,38,28],[31,0,31,1],[31,2,31,12],[31,13,31,19],[31,20,31,24],[31,25,31,28],[32,0,32,1],[32,2,32,12],[32,13,32,19],[32,20,32,24],[32,25,32,28],[33,0,33,1],[33,2,33,12],[33,13,33,19],[33,20,33,24],[33,25,33,28],[34,0,34,1],[34,2,34,12],[34,13,34,19],[34,20,34,24],[34,25,34,28],[27,0,27,1],[27,2,27,12],[27,13,27,19],[27,20,27,24],[27,25,27,28],[28,0,28,1],[28,2,28,12],[28,13,28,19],[28,20,28,24],[28,25,28,28],[29,0,29,1],[29,2,29,12],[29,13,29,19],[29,20,29,24],[29,25,29,28],[30,0,30,1],[30,2,30,12],[30,13,30,19],[30,20,30,24],[30,25,30,28],[23,0,23,1],[23,2,23,12],[23,13,23,19],[23,20,23,24],[23,25,23,28],[24,0,24,1],[24,2,24,12],[24,13,24,19],[24,20,24,24],[24,25,24,28],[25,0,25,1],[25,2,25,12],[25,13,25,19],[25,20,25,24],[25,25,25,28],[26,0,26,1],[26,2,26,12],[26,13,26,19],[26,20,26,24],[26,25,26,28],[19,0,19,1],[19,2,19,12],[19,13,19,19],[19,20,19,24],[19,25,19,28],[20,0,20,1],[20,2,20,12],[20,13,20,19],[20,20,20,24],[20,25,20,28],[21,0,21,1],[21,2,21,12],[21,13,21,19],[21,20,21,24],[21,25,21,28],[22,0,22,1],[22,2,22,12],[22,13,22,19],[22,20,22,24],[22,25,22,28],[15,0,15,1],[15,2,15,12],[15,13,15,19],[15,20,15,24],[15,25,15,28],[16,0,16,1],[16,2,16,12],[16,13,16,19],[16,20,16,24],[16,25,16,28],[17,0,17,1],[17,2,17,12],[17,13,17,19],[17,20,17,24],[17,25,17,28],[18,0,18,1],[18,2,18,12],[18,13,18,19],[18,20,18,24],[18,25,18,28],[11,0,11,1],[11,2,11,12],[11,13,11,19],[11,20,11,24],[11,25,11,28],[12,0,12,1],[12,2,12,12],[12,13,12,19],[12,20,12,24],[12,25,12,28],[13,0,13,1],[13,2,13,12],[13,13,13,19],[13,20,13,24],[13,25,13,28],[14,0,14,1],[14,2,14,12],[14,13,14,19],[14,20,14,24],[14,25,14,28],[7,0,7,1],[7,2,7,12],[7,13,7,19],[7,20,7,24],[7,25,7,28],[8,0,8,1],[8,2,8,12],[8,13,8,19],[8,20,8,24],[8,25,8,28],[9,0,9,1],[9,2,9,12],[9,13,9,19],[9,20,9,24],[9,25,9,28],[10,0,10,1],[10,2,10,12],[10,13,10,19],[10,20,10,24],[10,25,10,28],[0,0,0,15],[0,16,0,28],[5,0,5,1],[5,2,5,12],[5,13,5,19],[5,20,5,24],[5,25,5,28],[6,0,6,1],[6,2,6,12],[6,13,6,19],[6,20,6,24],[6,25,6,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,28],[4,0,4,1],[4,2,4,12],[4,13,4,19],[4,20,4,24],[4,25,4,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["Schedule A - Real Estate\n"]
["•   For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.\n•   Real estate that is part of a sole proprietorship should be shown on Schedule F.\n•   Real estate that is included in the gross estate under IRC §2035, §2036, §2037, or §2038 should be shown on Schedule G.\n•   Real estate that is included in the gross estate under IRC §2041 should be shown on Schedule H.\n•   If you elect IRC §2032A valuation, you must complete Schedule A and Schedule A-1."]
["Item\nNumber",null,"Description",null,null,null,null,null,null,null,null,null,null,"Alternate\nValuation Date",null,null,null,null,null,null,"Alternate Value",null,null,null,null,"Value at Date of Death"]
[1]
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["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return, Part 5 - Recapitulation, at Item 1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(U6:Y42)=0,\"\",SUM(U6:Y42))","v":""},null,null,null,null,{"$f":"IF(SUM(Z6:AC42)=0,\"\",SUM(Z6:AC42))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule B","index":3,"n_rows":46,"n_cols":27,"rows_kept":46,"cut":false,"hidden":false,"merged":[[3,26,3,28],[4,0,4,1],[4,2,4,7],[4,8,4,10],[4,11,4,14],[4,15,4,22],[4,23,4,25],[4,26,4,28],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,1],[3,2,3,10],[3,11,3,14],[3,15,3,22],[3,23,3,25],[5,26,5,28],[6,0,6,1],[6,2,6,7],[6,8,6,10],[6,11,6,14],[6,15,6,22],[6,23,6,25],[6,26,6,28],[5,0,5,1],[5,2,5,7],[5,8,5,10],[5,11,5,14],[5,15,5,22],[5,23,5,25],[7,26,7,28],[8,0,8,1],[8,2,8,7],[8,8,8,10],[8,11,8,14],[8,15,8,22],[8,23,8,25],[8,26,8,28],[7,0,7,1],[7,2,7,7],[7,8,7,10],[7,11,7,14],[7,15,7,22],[7,23,7,25],[9,26,9,28],[10,0,10,1],[10,2,10,7],[10,8,10,10],[10,11,10,14],[10,15,10,22],[10,23,10,25],[10,26,10,28],[9,0,9,1],[9,2,9,7],[9,8,9,10],[9,11,9,14],[9,15,9,22],[9,23,9,25],[11,26,11,28],[12,0,12,1],[12,2,12,7],[12,8,12,10],[12,11,12,14],[12,15,12,22],[12,23,12,25],[12,26,12,28],[11,0,11,1],[11,2,11,7],[11,8,11,10],[11,11,11,14],[11,15,11,22],[11,23,11,25],[13,26,13,28],[14,0,14,1],[14,2,14,7],[14,8,14,10],[14,11,14,14],[14,15,14,22],[14,23,14,25],[14,26,14,28],[13,0,13,1],[13,2,13,7],[13,8,13,10],[13,11,13,14],[13,15,13,22],[13,23,13,25],[15,26,15,28],[16,0,16,1],[16,2,16,7],[16,8,16,10],[16,11,16,14],[16,15,16,22],[16,23,16,25],[16,26,16,28],[15,0,15,1],[15,2,15,7],[15,8,15,10],[15,11,15,14],[15,15,15,22],[15,23,15,25],[17,26,17,28],[18,0,18,1],[18,2,18,7],[18,8,18,10],[18,11,18,14],[18,15,18,22],[18,23,18,25],[18,26,18,28],[17,0,17,1],[17,2,17,7],[17,8,17,10],[17,11,17,14],[17,15,17,22],[17,23,17,25],[19,26,19,28],[20,0,20,1],[20,2,20,7],[20,8,20,10],[20,11,20,14],[20,15,20,22],[20,23,20,25],[20,26,20,28],[19,0,19,1],[19,2,19,7],[19,8,19,10],[19,11,19,14],[19,15,19,22],[19,23,19,25],[21,26,21,28],[22,0,22,1],[22,2,22,7],[22,8,22,10],[22,11,22,14],[22,15,22,22],[22,23,22,25],[22,26,22,28],[21,0,21,1],[21,2,21,7],[21,8,21,10],[21,11,21,14],[21,15,21,22],[21,23,21,25],[23,26,23,28],[24,0,24,1],[24,2,24,7],[24,8,24,10],[24,11,24,14],[24,15,24,22],[24,23,24,25],[24,26,24,28],[23,0,23,1],[23,2,23,7],[23,8,23,10],[23,11,23,14],[23,15,23,22],[23,23,23,25],[25,26,25,28],[26,0,26,1],[26,2,26,7],[26,8,26,10],[26,11,26,14],[26,15,26,22],[26,23,26,25],[26,26,26,28],[25,0,25,1],[25,2,25,7],[25,8,25,10],[25,11,25,14],[25,15,25,22],[25,23,25,25],[27,26,27,28],[28,0,28,1],[28,2,28,7],[28,8,28,10],[28,11,28,14],[28,15,28,22],[28,23,28,25],[28,26,28,28],[27,0,27,1],[27,2,27,7],[27,8,27,10],[27,11,27,14],[27,15,27,22],[27,23,27,25],[29,26,29,28],[30,0,30,1],[30,2,30,7],[30,8,30,10],[30,11,30,14],[30,15,30,22],[30,23,30,25],[30,26,30,28],[29,0,29,1],[29,2,29,7],[29,8,29,10],[29,11,29,14],[29,15,29,22],[29,23,29,25],[31,26,31,28],[32,0,32,1],[32,2,32,7],[32,8,32,10],[32,11,32,14],[32,15,32,22],[32,23,32,25],[32,26,32,28],[31,0,31,1],[31,2,31,7],[31,8,31,10],[31,11,31,14],[31,15,31,22],[31,23,31,25],[33,26,33,28],[34,0,34,1],[34,2,34,7],[34,8,34,10],[34,11,34,14],[34,15,34,22],[34,23,34,25],[34,26,34,28],[33,0,33,1],[33,2,33,7],[33,8,33,10],[33,11,33,14],[33,15,33,22],[33,23,33,25],[35,26,35,28],[36,0,36,1],[36,2,36,7],[36,8,36,10],[36,11,36,14],[36,15,36,22],[36,23,36,25],[36,26,36,28],[35,0,35,1],[35,2,35,7],[35,8,35,10],[35,11,35,14],[35,15,35,22],[35,23,35,25],[37,26,37,28],[38,0,38,1],[38,2,38,7],[38,8,38,10],[38,11,38,14],[38,15,38,22],[38,23,38,25],[38,26,38,28],[37,0,37,1],[37,2,37,7],[37,8,37,10],[37,11,37,14],[37,15,37,22],[37,23,37,25],[39,26,39,28],[40,0,40,1],[40,2,40,7],[40,8,40,10],[40,11,40,14],[40,15,40,22],[40,23,40,25],[40,26,40,28],[39,0,39,1],[39,2,39,7],[39,8,39,10],[39,11,39,14],[39,15,39,22],[39,23,39,25],[45,0,45,28],[43,0,43,22],[43,23,43,25],[43,26,43,28],[44,0,44,22],[44,23,44,25],[44,26,44,28],[41,26,41,28],[42,0,42,1],[42,2,42,7],[42,8,42,10],[42,11,42,14],[42,15,42,22],[42,23,42,25],[42,26,42,28],[41,0,41,1],[41,2,41,7],[41,8,41,10],[41,11,41,14],[41,15,41,22],[41,23,41,25]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["Schedule B - Stocks and Bonds\n(For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.)"]
["Item\nNumber",null,"Description, including face amount of bonds or number of shares and par value for identification. Give CUSIP number. If trust, partnership, or closely held entity, give FEIN.",null,null,null,null,null,null,null,null,"Unit Value",null,null,null,"Alternate Valuation Date",null,null,null,null,null,null,null,"Alternate Value",null,null,"Value at Date of Death"]
[null,null,null,null,null,null,null,null,"CUSIP number or FEIN, where applicable"]
[1]
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["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return, Part 5 - Recapitulation, at Item 2)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(X6:Z44)=0,\"\", SUM(X6:Z44))","v":""},null,null,{"$f":"IF(SUM(AA6:AC44)=0,\"\", SUM(AA6:AC44))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule C","index":4,"n_rows":48,"n_cols":26,"rows_kept":48,"cut":false,"hidden":false,"merged":[[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,1],[3,2,3,12],[3,13,3,19],[3,20,3,24],[3,25,3,28],[4,0,4,1],[4,2,4,12],[4,13,4,19],[4,20,4,24],[4,25,4,28],[5,0,5,1],[5,2,5,12],[5,13,5,19],[5,20,5,24],[5,25,5,28],[6,0,6,1],[6,2,6,12],[6,13,6,19],[6,20,6,24],[6,25,6,28],[7,0,7,1],[7,2,7,12],[7,13,7,19],[7,20,7,24],[7,25,7,28],[8,0,8,1],[8,2,8,12],[8,13,8,19],[8,20,8,24],[8,25,8,28],[9,0,9,1],[9,2,9,12],[9,13,9,19],[9,20,9,24],[9,25,9,28],[10,0,10,1],[10,2,10,12],[10,13,10,19],[10,20,10,24],[10,25,10,28],[11,0,11,1],[11,2,11,12],[11,13,11,19],[11,20,11,24],[11,25,11,28],[12,0,12,1],[12,2,12,12],[12,13,12,19],[12,20,12,24],[12,25,12,28],[13,0,13,1],[13,2,13,12],[13,13,13,19],[13,20,13,24],[13,25,13,28],[14,0,14,1],[14,2,14,12],[14,13,14,19],[14,20,14,24],[14,25,14,28],[15,0,15,1],[15,2,15,12],[15,13,15,19],[15,20,15,24],[15,25,15,28],[16,0,16,1],[16,2,16,12],[16,13,16,19],[16,20,16,24],[16,25,16,28],[17,0,17,1],[17,2,17,12],[17,13,17,19],[17,20,17,24],[17,25,17,28],[18,0,18,1],[18,2,18,12],[18,13,18,19],[18,20,18,24],[18,25,18,28],[19,0,19,1],[19,2,19,12],[19,13,19,19],[19,20,19,24],[19,25,19,28],[20,0,20,1],[20,2,20,12],[20,13,20,19],[20,20,20,24],[20,25,20,28],[21,0,21,1],[21,2,21,12],[21,13,21,19],[21,20,21,24],[21,25,21,28],[22,0,22,1],[22,2,22,12],[22,13,22,19],[22,20,22,24],[22,25,22,28],[23,0,23,1],[23,2,23,12],[23,13,23,19],[23,20,23,24],[23,25,23,28],[24,0,24,1],[24,2,24,12],[24,13,24,19],[24,20,24,24],[24,25,24,28],[25,0,25,1],[25,2,25,12],[25,13,25,19],[25,20,25,24],[25,25,25,28],[26,0,26,1],[26,2,26,12],[26,13,26,19],[26,20,26,24],[26,25,26,28],[27,0,27,1],[27,2,27,12],[27,13,27,19],[27,20,27,24],[27,25,27,28],[28,0,28,1],[28,2,28,12],[28,13,28,19],[28,20,28,24],[28,25,28,28],[29,0,29,1],[29,2,29,12],[29,13,29,19],[29,20,29,24],[29,25,29,28],[30,0,30,1],[30,2,30,12],[30,13,30,19],[30,20,30,24],[30,25,30,28],[31,0,31,1],[31,2,31,12],[31,13,31,19],[31,20,31,24],[31,25,31,28],[32,0,32,1],[32,2,32,12],[32,13,32,19],[32,20,32,24],[32,25,32,28],[33,0,33,1],[33,2,33,12],[33,13,33,19],[33,20,33,24],[33,25,33,28],[34,0,34,1],[34,2,34,12],[34,13,34,19],[34,20,34,24],[34,25,34,28],[35,0,35,1],[35,2,35,12],[35,13,35,19],[35,20,35,24],[35,25,35,28],[36,0,36,1],[36,2,36,12],[36,13,36,19],[36,20,36,24],[36,25,36,28],[37,0,37,1],[37,2,37,12],[37,13,37,19],[37,20,37,24],[37,25,37,28],[38,0,38,1],[38,2,38,12],[38,13,38,19],[38,20,38,24],[38,25,38,28],[39,0,39,1],[39,2,39,12],[39,13,39,19],[39,20,39,24],[39,25,39,28],[40,0,40,1],[40,2,40,12],[40,13,40,19],[40,20,40,24],[40,25,40,28],[41,0,41,1],[41,2,41,12],[41,13,41,19],[41,20,41,24],[41,25,41,28],[42,0,42,1],[42,2,42,12],[42,13,42,19],[42,20,42,24],[42,25,42,28],[43,0,43,1],[43,2,43,12],[43,13,43,19],[43,20,43,24],[43,25,43,28],[46,0,46,19],[46,20,46,24],[46,25,46,28],[47,0,47,28],[44,0,44,1],[44,2,44,12],[44,13,44,19],[44,20,44,24],[44,25,44,28],[45,0,45,19],[45,20,45,24],[45,25,45,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["SCHEDULE C - Mortgages, Notes, and Cash\n(For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.)"]
["Item\nNumber",null,"Description",null,null,null,null,null,null,null,null,null,null,"Alternate\nValuation Date",null,null,null,null,null,null,"Alternate Value",null,null,null,null,"Value at Date of Death"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return, Part 5 - Recapitulation, at Item 3)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(U5:Y46)=0,\"\", SUM(U5:Y46))","v":""},null,null,null,null,{"$f":"IF(SUM(Z5:AC46)=0,\"\", SUM(Z5:AC46))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule D","index":5,"n_rows":48,"n_cols":26,"rows_kept":48,"cut":false,"hidden":false,"merged":[[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,1],[3,2,3,12],[3,13,3,19],[3,20,3,24],[3,25,3,28],[4,0,4,1],[4,2,4,12],[4,13,4,19],[4,20,4,24],[4,25,4,28],[5,0,5,1],[5,2,5,12],[5,13,5,19],[5,20,5,24],[5,25,5,28],[6,0,6,1],[6,2,6,12],[6,13,6,19],[6,20,6,24],[6,25,6,28],[7,0,7,1],[7,2,7,12],[7,13,7,19],[7,20,7,24],[7,25,7,28],[8,0,8,1],[8,2,8,12],[8,13,8,19],[8,20,8,24],[8,25,8,28],[9,0,9,1],[9,2,9,12],[9,13,9,19],[9,20,9,24],[9,25,9,28],[10,0,10,1],[10,2,10,12],[10,13,10,19],[10,20,10,24],[10,25,10,28],[11,0,11,1],[11,2,11,12],[11,13,11,19],[11,20,11,24],[11,25,11,28],[12,0,12,1],[12,2,12,12],[12,13,12,19],[12,20,12,24],[12,25,12,28],[13,0,13,1],[13,2,13,12],[13,13,13,19],[13,20,13,24],[13,25,13,28],[14,0,14,1],[14,2,14,12],[14,13,14,19],[14,20,14,24],[14,25,14,28],[15,0,15,1],[15,2,15,12],[15,13,15,19],[15,20,15,24],[15,25,15,28],[16,0,16,1],[16,2,16,12],[16,13,16,19],[16,20,16,24],[16,25,16,28],[17,0,17,1],[17,2,17,12],[17,13,17,19],[17,20,17,24],[17,25,17,28],[18,0,18,1],[18,2,18,12],[18,13,18,19],[18,20,18,24],[18,25,18,28],[19,0,19,1],[19,2,19,12],[19,13,19,19],[19,20,19,24],[19,25,19,28],[20,0,20,1],[20,2,20,12],[20,13,20,19],[20,20,20,24],[20,25,20,28],[21,0,21,1],[21,2,21,12],[21,13,21,19],[21,20,21,24],[21,25,21,28],[22,0,22,1],[22,2,22,12],[22,13,22,19],[22,20,22,24],[22,25,22,28],[23,0,23,1],[23,2,23,12],[23,13,23,19],[23,20,23,24],[23,25,23,28],[24,0,24,1],[24,2,24,12],[24,13,24,19],[24,20,24,24],[24,25,24,28],[25,0,25,1],[25,2,25,12],[25,13,25,19],[25,20,25,24],[25,25,25,28],[26,0,26,1],[26,2,26,12],[26,13,26,19],[26,20,26,24],[26,25,26,28],[27,0,27,1],[27,2,27,12],[27,13,27,19],[27,20,27,24],[27,25,27,28],[28,0,28,1],[28,2,28,12],[28,13,28,19],[28,20,28,24],[28,25,28,28],[29,0,29,1],[29,2,29,12],[29,13,29,19],[29,20,29,24],[29,25,29,28],[30,0,30,1],[30,2,30,12],[30,13,30,19],[30,20,30,24],[30,25,30,28],[31,0,31,1],[31,2,31,12],[31,13,31,19],[31,20,31,24],[31,25,31,28],[32,0,32,1],[32,2,32,12],[32,13,32,19],[32,20,32,24],[32,25,32,28],[33,0,33,1],[33,2,33,12],[33,13,33,19],[33,20,33,24],[33,25,33,28],[34,0,34,1],[34,2,34,12],[34,13,34,19],[34,20,34,24],[34,25,34,28],[35,0,35,1],[35,2,35,12],[35,13,35,19],[35,20,35,24],[35,25,35,28],[36,0,36,1],[36,2,36,12],[36,13,36,19],[36,20,36,24],[36,25,36,28],[37,0,37,1],[37,2,37,12],[37,13,37,19],[37,20,37,24],[37,25,37,28],[38,0,38,1],[38,2,38,12],[38,13,38,19],[38,20,38,24],[38,25,38,28],[39,0,39,1],[39,2,39,12],[39,13,39,19],[39,20,39,24],[39,25,39,28],[40,0,40,1],[40,2,40,12],[40,13,40,19],[40,20,40,24],[40,25,40,28],[41,0,41,1],[41,2,41,12],[41,13,41,19],[41,20,41,24],[41,25,41,28],[42,0,42,1],[42,2,42,12],[42,13,42,19],[42,20,42,24],[42,25,42,28],[43,0,43,1],[43,2,43,12],[43,13,43,19],[43,20,43,24],[43,25,43,28],[46,0,46,19],[46,20,46,24],[46,25,46,28],[47,0,47,28],[44,0,44,1],[44,2,44,12],[44,13,44,19],[44,20,44,24],[44,25,44,28],[45,0,45,19],[45,20,45,24],[45,25,45,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["SCHEDULE D - Insurance on the Decedent’s Life\nYou must list all policies on the life of the decedent and attach a Federal Form 712 for each policy."]
["Item\nNumber",null,"Description",null,null,null,null,null,null,null,null,null,null,"Alternate\nValuation Date",null,null,null,null,null,null,"Alternate Value",null,null,null,null,"Value at Date of Death"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return, Part 5 - Recapitulation, at Item 4)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(U5:Y46)=0,\"\", SUM(U5:Y46))","v":""},null,null,null,null,{"$f":"IF(SUM(Z5:AC46)=0,\"\", SUM(Z5:AC46))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule E","index":6,"n_rows":41,"n_cols":26,"rows_kept":41,"cut":false,"hidden":false,"merged":[[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,28],[5,25,5,28],[6,0,6,1],[6,2,6,9],[6,10,6,13],[6,14,6,20],[6,21,6,24],[6,25,6,28],[4,0,4,1],[4,2,4,13],[4,14,4,20],[4,21,4,24],[4,25,4,28],[5,0,5,1],[5,2,5,9],[5,10,5,13],[5,14,5,20],[5,21,5,24],[7,0,7,1],[7,2,7,9],[7,10,7,13],[7,14,7,20],[7,21,7,24],[8,0,8,1],[8,2,8,9],[8,10,8,13],[8,14,8,20],[8,21,8,24],[9,0,9,1],[9,2,9,9],[9,10,9,13],[9,14,9,20],[9,21,9,24],[10,0,10,1],[10,2,10,9],[10,10,10,13],[10,14,10,20],[10,21,10,24],[12,0,12,1],[12,2,12,9],[12,10,12,13],[12,14,12,20],[12,21,12,24],[11,0,11,1],[11,2,11,9],[11,10,11,13],[11,14,11,20],[11,21,11,24],[13,0,13,1],[13,2,13,9],[13,10,13,13],[13,14,13,20],[13,21,13,24],[16,0,16,1],[16,2,16,9],[16,10,16,13],[16,14,16,20],[16,21,16,24],[14,0,14,1],[14,2,14,9],[14,10,14,13],[14,14,14,20],[14,21,14,24],[15,0,15,1],[15,2,15,9],[15,10,15,13],[15,14,15,20],[15,21,15,24],[17,25,17,28],[18,0,18,18],[18,19,18,20],[18,21,18,24],[18,25,18,28],[19,0,19,18],[19,19,19,20],[19,21,19,24],[19,25,19,28],[17,0,17,20],[17,21,17,24],[24,11,24,28],[25,11,25,28],[26,0,26,1],[26,2,26,3],[26,4,26,13],[26,14,26,20],[26,21,26,24],[26,25,26,28],[20,0,20,28],[21,0,21,28],[22,0,22,10],[22,11,22,28],[23,11,23,28],[23,1,23,10],[24,1,24,10],[25,1,25,10],[27,25,27,28],[28,0,28,1],[28,2,28,3],[28,4,28,9],[28,10,28,13],[28,14,28,20],[28,21,28,24],[28,25,28,28],[27,0,27,1],[27,2,27,3],[27,4,27,9],[27,10,27,13],[27,14,27,20],[27,21,27,24],[29,25,29,28],[30,0,30,1],[30,2,30,3],[30,4,30,9],[30,10,30,13],[30,14,30,20],[30,21,30,24],[30,25,30,28],[29,0,29,1],[29,2,29,3],[29,4,29,9],[29,10,29,13],[29,14,29,20],[29,21,29,24],[31,0,31,1],[31,2,31,3],[31,4,31,9],[31,10,31,13],[31,14,31,20],[31,21,31,24],[31,25,31,28],[32,25,32,28],[33,0,33,1],[33,2,33,3],[33,4,33,9],[33,10,33,13],[33,14,33,20],[33,21,33,24],[33,25,33,28],[32,0,32,1],[32,2,32,3],[32,4,32,9],[32,10,32,13],[32,14,32,20],[32,21,32,24],[35,14,35,20],[35,21,35,24],[35,25,35,28],[34,0,34,1],[34,2,34,3],[34,4,34,9],[34,10,34,13],[34,14,34,20],[34,21,34,24],[34,25,34,28],[35,0,35,1],[35,2,35,3],[35,4,35,9],[35,10,35,13],[39,0,39,20],[39,21,39,24],[39,25,39,28],[40,0,40,28],[36,25,36,28],[37,0,37,20],[37,21,37,24],[37,25,37,28],[38,0,38,18],[38,19,38,20],[36,0,36,1],[36,2,36,3],[36,4,36,9],[36,10,36,13],[36,14,36,20],[36,21,36,24],[38,25,38,28],[38,21,38,24],[9,25,9,28],[8,25,8,28],[7,25,7,28],[16,25,16,28],[15,25,15,28],[14,25,14,28],[13,25,13,28],[12,25,12,28],[10,25,10,28],[11,25,11,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["Schedule E - Jointly Owned Property\n(If you elect IRC §2032A valuation, you must complete Schedule E and Schedule A-1.)"]
["Part 1. Qualified Joint Interests - Interests Held by the Decedent and His or Her Spouse as the Only Joint Tenants (IRC §2040(b)(2))"]
["Item\nNumber",null,"Description. For securities, give CUSIP number. If trust, partnership, or closely held entity, give FEIN.",null,null,null,null,null,null,null,null,null,null,null,"Alternate Valuation Date",null,null,null,null,null,null,"Alternate Value",null,null,null,"Value at Date of Death"]
[null,null,null,null,null,null,null,null,null,null,"CUSIP number or FEIN, where applicable"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["1a. Totals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1a.",null,{"$f":"IF(SUM(V6:Y18)=0,\"\", SUM(V6:Y18))","v":""},null,null,null,{"$f":"IF(SUM(Z6:AC18)=0,\"\", SUM(Z6:AC18))","v":""}]
["1b. Amounts included in gross estate (one-half of Line 1a)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1b.",null,{"$f":"IFERROR(QJIAltTotal/2,\"\")","v":""},null,null,null,{"$f":"IFERROR(QJITotal/2,\"\")","v":""}]
["Part 2. All Other Joint Interests"]
["2a. State the name and address of each surviving co-tenant. If there are more than three surviving co-tenants, list the additional co-tenants on an attached sheet."]
["Name",null,null,null,null,null,null,null,null,null,null,"Address (number and street, city, state, and zip code)"]
["A."]
["B."]
["C."]
["Item\nNumber",null,"Enter Letter\nfor\nCo-tenant",null,"Description (including alternate valuation date, if any).\nFor securities, give CUSIP number.\nIf trust, partnership, or closely held entity, give FEIN.",null,null,null,null,null,null,null,null,null,"Percentage\nIncludible",null,null,null,null,null,null,"Includible Alternate Value",null,null,null,"Includible Value at Date of Death"]
[null,null,null,null,null,null,null,null,null,null,"CUSIP number or FEIN, where applicable"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["2b. Total other joint interests",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2b.",null,{"$f":"IF(SUM(V28:Y38)=0,\"\",(SUM(V28:Y38)))","v":""},null,null,null,{"$f":"IF(SUM(Z28:AC38)=0,\"\",(SUM(Z28:AC38)))","v":""}]
["TOTAL includible joint interests (add Lines 1b and 2b) (Also enter on Return, Part 5 - Recapitulation, at Item 5)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(V20:Y20,V39:Y39)=0,\"\", SUM(V20:Y20,V39:Y39))","v":""},null,null,null,{"$f":"IF(SUM(Z20:AC20,Z39:AC39)=0,\"\", SUM(Z20:AC20,Z39:AC39))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule F","index":7,"n_rows":40,"n_cols":29,"rows_kept":40,"cut":false,"hidden":false,"merged":[[4,1,4,25],[4,26,4,27],[5,1,5,25],[5,26,5,27],[6,1,6,25],[6,26,6,27],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,26,3,27],[8,0,8,1],[8,2,8,13],[8,14,8,20],[8,21,8,24],[8,25,8,28],[9,0,9,1],[9,2,9,9],[9,10,9,13],[9,14,9,20],[9,21,9,24],[11,0,11,1],[11,2,11,9],[11,10,11,13],[11,14,11,20],[11,21,11,24],[11,25,11,28],[9,25,9,28],[10,0,10,1],[10,2,10,9],[10,10,10,13],[10,14,10,20],[10,21,10,24],[10,25,10,28],[13,0,13,1],[13,2,13,9],[13,10,13,13],[13,14,13,20],[13,21,13,24],[13,25,13,28],[12,0,12,1],[12,2,12,9],[12,10,12,13],[12,14,12,20],[12,21,12,24],[12,25,12,28],[15,0,15,1],[15,2,15,9],[15,10,15,13],[15,14,15,20],[15,21,15,24],[15,25,15,28],[14,0,14,1],[14,2,14,9],[14,10,14,13],[14,14,14,20],[14,21,14,24],[14,25,14,28],[17,0,17,1],[17,2,17,9],[17,10,17,13],[17,14,17,20],[17,21,17,24],[17,25,17,28],[16,0,16,1],[16,2,16,9],[16,10,16,13],[16,14,16,20],[16,21,16,24],[16,25,16,28],[19,0,19,1],[19,2,19,9],[19,10,19,13],[19,14,19,20],[19,21,19,24],[19,25,19,28],[18,0,18,1],[18,2,18,9],[18,10,18,13],[18,14,18,20],[18,21,18,24],[18,25,18,28],[21,0,21,1],[21,2,21,9],[21,10,21,13],[21,14,21,20],[21,21,21,24],[21,25,21,28],[20,0,20,1],[20,2,20,9],[20,10,20,13],[20,14,20,20],[20,21,20,24],[20,25,20,28],[23,0,23,1],[23,2,23,9],[23,10,23,13],[23,14,23,20],[23,21,23,24],[23,25,23,28],[22,0,22,1],[22,2,22,9],[22,10,22,13],[22,14,22,20],[22,21,22,24],[22,25,22,28],[25,0,25,1],[25,2,25,9],[25,10,25,13],[25,14,25,20],[25,21,25,24],[25,25,25,28],[24,0,24,1],[24,2,24,9],[24,10,24,13],[24,14,24,20],[24,21,24,24],[24,25,24,28],[27,0,27,1],[27,2,27,9],[27,10,27,13],[27,14,27,20],[27,21,27,24],[27,25,27,28],[26,0,26,1],[26,2,26,9],[26,10,26,13],[26,14,26,20],[26,21,26,24],[26,25,26,28],[29,0,29,1],[29,2,29,9],[29,10,29,13],[29,14,29,20],[29,21,29,24],[29,25,29,28],[28,0,28,1],[28,2,28,9],[28,10,28,13],[28,14,28,20],[28,21,28,24],[28,25,28,28],[31,0,31,1],[31,2,31,9],[31,10,31,13],[31,14,31,20],[31,21,31,24],[31,25,31,28],[30,0,30,1],[30,2,30,9],[30,10,30,13],[30,14,30,20],[30,21,30,24],[30,25,30,28],[34,21,34,24],[34,25,34,28],[32,0,32,1],[32,2,32,9],[32,10,32,13],[32,14,32,20],[32,21,32,24],[32,25,32,28],[33,0,33,1],[33,2,33,9],[33,10,33,13],[33,14,33,20],[33,21,33,24],[33,25,33,28],[7,0,7,28],[39,0,39,28],[37,0,37,20],[37,21,37,24],[37,25,37,28],[38,0,38,20],[38,21,38,24],[38,25,38,28],[36,0,36,1],[36,2,36,9],[36,10,36,13],[36,14,36,20],[36,21,36,24],[36,25,36,28],[35,0,35,1],[35,2,35,9],[35,10,35,13],[35,14,35,20],[35,21,35,24],[35,25,35,28],[34,0,34,1],[34,2,34,9],[34,10,34,13],[34,14,34,20]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule \n(For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.) \n(If you elect IRC §2032A valuation, you must complete Schedule F and Schedule A-1.)\n(If the estate contains property pursuant to RCW 83.100.047 (§2044 property), Addendum # 1 must be attached.)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[1,"Did the decedent at the time of death own any works of art, items, or any collection whose artistic or collectable value exceeded $3,000?\nIf “Yes,” submit full details on this schedule and attach appraisals."]
[2,"Has the decedent’s estate, spouse, or any other person, received (or will receive) any bonus or award as a result of the decedent’s employment or death?\n If “Yes,” submit full details on this schedule."]
[3,"Did the decedent at the time of death have, or have access to, a safe deposit box?\nIf “Yes,” state location, and if held in joint names of the decedent and another, state name and relationship of joint depositor. If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted."]
[]
["Item\nNumber",null,"Description. For securities, give CUSIP number. If trust, partnership, or closely held entity, give FEIN.",null,null,null,null,null,null,null,null,null,null,null,"Alternate Valuation Date",null,null,null,null,null,null,"Alternate Value",null,null,null,"Value at Date of Death"]
[null,null,null,null,null,null,null,null,null,null,"CUSIP number or FEIN, where applicable"]
[1]
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["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return, Part 5 - Recapitulation, at Item 6) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(V11:Y38)=0,\"\", SUM(V11:Y38))","v":""},null,null,null,{"$f":"IF(SUM(Z11:AC38)=0,\"\", SUM(Z11:AC38))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule G - H","index":8,"n_rows":42,"n_cols":26,"rows_kept":42,"cut":false,"hidden":false,"merged":[[18,0,18,1],[18,2,18,14],[18,15,18,20],[18,21,18,24],[18,25,18,28],[19,0,19,1],[19,2,19,14],[19,15,19,20],[19,21,19,24],[19,25,19,28],[20,0,20,1],[20,2,20,14],[20,15,20,20],[20,21,20,24],[20,25,20,28],[23,0,23,28],[24,0,24,1],[24,2,24,14],[24,15,24,20],[24,21,24,24],[24,25,24,28],[21,0,21,20],[21,21,21,24],[21,25,21,28],[22,0,22,20],[22,21,22,24],[22,25,22,28],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,1],[3,2,3,14],[3,15,3,20],[3,21,3,24],[3,25,3,28],[4,0,4,1],[4,2,4,14],[4,15,4,20],[4,21,4,24],[4,25,4,28],[5,0,5,1],[5,2,5,14],[5,15,5,20],[5,21,5,24],[5,25,5,28],[6,0,6,1],[6,2,6,14],[6,15,6,20],[6,21,6,24],[6,25,6,28],[7,0,7,1],[7,2,7,14],[7,15,7,20],[7,21,7,24],[7,25,7,28],[8,0,8,1],[8,2,8,14],[8,15,8,20],[8,21,8,24],[8,25,8,28],[9,0,9,1],[9,2,9,14],[9,15,9,20],[9,21,9,24],[9,25,9,28],[10,0,10,1],[10,2,10,14],[10,15,10,20],[10,21,10,24],[10,25,10,28],[11,0,11,1],[11,2,11,14],[11,15,11,20],[11,21,11,24],[11,25,11,28],[12,0,12,1],[12,2,12,14],[12,15,12,20],[12,21,12,24],[12,25,12,28],[13,0,13,1],[13,2,13,14],[13,15,13,20],[13,21,13,24],[13,25,13,28],[14,0,14,1],[14,2,14,14],[14,15,14,20],[14,21,14,24],[14,25,14,28],[15,0,15,1],[15,2,15,14],[15,15,15,20],[15,21,15,24],[15,25,15,28],[16,0,16,1],[16,2,16,14],[16,15,16,20],[16,21,16,24],[16,25,16,28],[17,0,17,1],[17,2,17,14],[17,15,17,20],[17,21,17,24],[17,25,17,28],[25,0,25,1],[25,2,25,14],[25,15,25,20],[25,21,25,24],[25,25,25,28],[26,0,26,1],[26,2,26,14],[26,15,26,20],[26,21,26,24],[26,25,26,28],[27,0,27,1],[27,2,27,14],[27,15,27,20],[27,21,27,24],[27,25,27,28],[28,0,28,1],[28,2,28,14],[28,15,28,20],[28,21,28,24],[28,25,28,28],[29,0,29,1],[29,2,29,14],[29,15,29,20],[29,21,29,24],[29,25,29,28],[30,0,30,1],[30,2,30,14],[30,15,30,20],[30,21,30,24],[30,25,30,28],[31,0,31,1],[31,2,31,14],[31,15,31,20],[31,21,31,24],[31,25,31,28],[32,0,32,1],[32,2,32,14],[32,15,32,20],[32,21,32,24],[32,25,32,28],[33,0,33,1],[33,2,33,14],[33,15,33,20],[33,21,33,24],[33,25,33,28],[34,0,34,1],[34,2,34,14],[34,15,34,20],[34,21,34,24],[34,25,34,28],[35,0,35,1],[35,2,35,14],[35,15,35,20],[35,21,35,24],[35,25,35,28],[36,0,36,1],[36,2,36,14],[36,15,36,20],[36,21,36,24],[36,25,36,28],[37,0,37,1],[37,2,37,14],[37,15,37,20],[37,21,37,24],[37,25,37,28],[40,21,40,24],[40,0,40,20],[40,25,40,28],[41,0,41,28],[38,0,38,1],[38,2,38,14],[38,15,38,20],[38,21,38,24],[38,25,38,28],[39,0,39,20],[39,21,39,24],[39,25,39,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["SCHEDULE G - Transfers During Decedent’s Life\n(If you elect IRC §2032A valuation, you must complete Schedule G and Schedule A-1.)"]
["Item\nNumber",null,"Description. For securities, give CUSIP number. If trust, partnership, or closely held entity, give FEIN.",null,null,null,null,null,null,null,null,null,null,null,null,"Alternate Valuation Date",null,null,null,null,null,"Alternate Value",null,null,null,"Value at Date of Death"]
["A.",null,"Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or his or her spouse within three years before the decedent’s death (IRC §2035(b))\n"]
["B.",null,"Transfers includible under IRC §2035(a), §2036, §2037, or §2038:"]
[1]
[]
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["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return, Part 5 - Recapitulation, at Item 7) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(V5:Y22)=0,\"\", SUM(V5:Y22))","v":""},null,null,null,{"$f":"IF(SUM(Z5:AC22)=0,\"\", SUM(Z5:AC22))","v":""}]
["SCHEDULE H - Powers of Appointment\n(Include “5 and 5 lapsing” powers (IRC §2041(b)(2)) held by the decedent.)\n(If you elect IRC §2032A valuation, you must complete Schedule H and Schedule A-1.)"]
["Item\nNumber",null,"Description",null,null,null,null,null,null,null,null,null,null,null,null,"Alternate Valuation Date",null,null,null,null,null,"Alternate Value",null,null,null,"Value at Date of Death"]
[1]
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["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return, Part 5 - Recapitulation, at Item 8) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(V26:Y40)=0,\"\", SUM(V26:Y40))","v":""},null,null,null,{"$f":"IF(SUM(Z26:AC40) =0,\"\",SUM(Z26:AC40))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule I","index":9,"n_rows":45,"n_cols":29,"rows_kept":45,"cut":false,"hidden":false,"merged":[[4,26,4,27],[5,1,5,25],[5,26,5,27],[6,0,6,1],[6,2,6,12],[6,13,6,19],[6,20,6,24],[6,25,6,28],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,28],[7,0,7,1],[7,2,7,12],[7,13,7,19],[7,20,7,24],[7,25,7,28],[8,0,8,1],[8,2,8,12],[8,13,8,19],[8,20,8,24],[8,25,8,28],[9,0,9,1],[9,2,9,12],[9,13,9,19],[9,20,9,24],[9,25,9,28],[10,0,10,1],[10,2,10,12],[10,13,10,19],[10,20,10,24],[10,25,10,28],[11,0,11,1],[11,2,11,12],[11,13,11,19],[11,20,11,24],[11,25,11,28],[12,0,12,1],[12,2,12,12],[12,13,12,19],[12,20,12,24],[12,25,12,28],[13,0,13,1],[13,2,13,12],[13,13,13,19],[13,20,13,24],[13,25,13,28],[14,0,14,1],[14,2,14,12],[14,13,14,19],[14,20,14,24],[14,25,14,28],[15,0,15,1],[15,2,15,12],[15,13,15,19],[15,20,15,24],[15,25,15,28],[16,0,16,1],[16,2,16,12],[16,13,16,19],[16,20,16,24],[16,25,16,28],[17,0,17,1],[17,2,17,12],[17,13,17,19],[17,20,17,24],[17,25,17,28],[18,0,18,1],[18,2,18,12],[18,13,18,19],[18,20,18,24],[18,25,18,28],[19,0,19,1],[19,2,19,12],[19,13,19,19],[19,20,19,24],[19,25,19,28],[20,0,20,1],[20,2,20,12],[20,13,20,19],[20,20,20,24],[20,25,20,28],[21,0,21,1],[21,2,21,12],[21,13,21,19],[21,20,21,24],[21,25,21,28],[22,0,22,1],[22,2,22,12],[22,13,22,19],[22,20,22,24],[22,25,22,28],[23,0,23,1],[23,2,23,12],[23,13,23,19],[23,20,23,24],[23,25,23,28],[24,0,24,1],[24,2,24,12],[24,13,24,19],[24,20,24,24],[24,25,24,28],[25,0,25,1],[25,2,25,12],[25,13,25,19],[25,20,25,24],[25,25,25,28],[26,0,26,1],[26,2,26,12],[26,13,26,19],[26,20,26,24],[26,25,26,28],[27,0,27,1],[27,2,27,12],[27,13,27,19],[27,20,27,24],[27,25,27,28],[28,0,28,1],[28,2,28,12],[28,13,28,19],[28,20,28,24],[28,25,28,28],[29,0,29,1],[29,2,29,12],[29,13,29,19],[29,20,29,24],[29,25,29,28],[30,0,30,1],[30,2,30,12],[30,13,30,19],[30,20,30,24],[30,25,30,28],[31,0,31,1],[31,2,31,12],[31,13,31,19],[31,20,31,24],[31,25,31,28],[32,0,32,1],[32,2,32,12],[32,13,32,19],[32,20,32,24],[32,25,32,28],[33,0,33,1],[33,2,33,12],[33,13,33,19],[33,20,33,24],[33,25,33,28],[34,0,34,1],[34,2,34,12],[34,13,34,19],[34,20,34,24],[34,25,34,28],[35,0,35,1],[35,2,35,12],[35,13,35,19],[35,20,35,24],[35,25,35,28],[36,0,36,1],[36,2,36,12],[36,13,36,19],[36,20,36,24],[36,25,36,28],[37,0,37,1],[37,2,37,12],[37,13,37,19],[37,20,37,24],[37,25,37,28],[38,0,38,1],[38,2,38,12],[38,13,38,19],[38,20,38,24],[38,25,38,28],[39,0,39,1],[39,2,39,12],[39,13,39,19],[39,20,39,24],[39,25,39,28],[40,0,40,1],[40,2,40,12],[40,13,40,19],[40,20,40,24],[40,25,40,28],[44,0,44,28],[42,0,42,19],[42,20,42,24],[42,25,42,28],[43,0,43,19],[43,20,43,24],[43,25,43,28],[41,0,41,1],[41,2,41,12],[41,13,41,19],[41,20,41,24],[41,25,41,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["Schedule I - Annuities"]
["Note: Generally, no exclusion is allowed for the estates of decedents dying after December 31, 1984 (see instructions)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
["A. ","Are you excluding from the decedent’s gross estate the value of a lump-sum distribution  described in IRC §2039(f)(2) (as in effect before its repeal by the Federal Deficit Reduction Act of 1984)?\n   If “Yes,” you must attach the information required by the instructions."]
["Item\nNumber",null,"Description\nShow the entire value of the annuity before any exclusions",null,null,null,null,null,null,null,null,null,null,"Alternate\nValuation Date",null,null,null,null,null,null,"Includible Alternate Value",null,null,null,null,"IncludibleValue at Date of Death"]
[1]
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["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return Part 5 - Recapitulation, at Item 9)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(U8:Y43)=0,\"\", SUM(U8:Y43))","v":""},null,null,null,null,{"$f":"IF(SUM(Z8:AC43)=0,\"\", SUM(Z8:AC43))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule J","index":10,"n_rows":38,"n_cols":24,"rows_kept":38,"cut":false,"hidden":false,"merged":[[10,0,10,1],[11,0,11,1],[12,0,12,1],[13,0,13,1],[14,0,14,1],[4,0,4,1],[4,2,4,11],[4,12,4,22],[4,23,4,28],[6,0,6,1],[5,2,5,11],[5,12,5,22],[5,23,5,28],[9,0,9,1],[9,2,9,11],[9,12,9,22],[9,23,9,28],[10,2,10,22],[10,23,10,28],[11,2,11,22],[11,23,11,28],[12,2,12,7],[12,8,12,10],[12,18,12,22],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,28],[8,0,8,1],[8,2,8,11],[8,12,8,22],[8,23,8,28],[6,2,6,11],[6,12,6,22],[6,23,6,28],[7,0,7,1],[7,2,7,11],[7,12,7,22],[7,23,7,28],[12,23,12,28],[12,11,12,17],[15,0,15,1],[15,2,15,11],[15,13,15,22],[15,23,15,28],[16,0,16,1],[16,2,16,12],[16,13,16,22],[16,23,16,28],[13,2,13,7],[13,8,13,10],[13,18,13,22],[13,23,13,28],[14,2,14,7],[14,8,14,10],[14,18,14,22],[14,23,14,28],[13,11,13,17],[14,11,14,17],[19,0,19,1],[19,2,19,12],[19,13,19,22],[19,23,19,28],[20,0,20,1],[20,2,20,12],[20,13,20,22],[20,23,20,28],[17,0,17,1],[17,2,17,12],[17,13,17,22],[17,23,17,28],[18,0,18,1],[18,2,18,12],[18,13,18,22],[18,23,18,28],[23,0,23,1],[23,2,23,12],[23,13,23,22],[23,23,23,28],[24,0,24,1],[24,2,24,12],[24,13,24,22],[24,23,24,28],[21,0,21,1],[21,2,21,12],[21,13,21,22],[21,23,21,28],[22,0,22,1],[22,2,22,12],[22,13,22,22],[22,23,22,28],[27,0,27,1],[27,2,27,12],[27,13,27,22],[27,23,27,28],[28,0,28,1],[28,2,28,12],[28,13,28,22],[28,23,28,28],[25,0,25,1],[25,2,25,12],[25,13,25,22],[25,23,25,28],[26,0,26,1],[26,2,26,12],[26,13,26,22],[26,23,26,28],[31,0,31,1],[31,2,31,12],[31,13,31,22],[31,23,31,28],[32,0,32,1],[32,2,32,12],[32,13,32,22],[32,23,32,28],[29,0,29,1],[29,2,29,12],[29,13,29,22],[29,23,29,28],[30,0,30,1],[30,2,30,12],[30,13,30,22],[30,23,30,28],[35,0,35,22],[35,23,35,28],[36,0,36,22],[36,23,36,28],[37,0,37,28],[33,0,33,1],[33,2,33,12],[33,13,33,22],[33,23,33,28],[34,23,34,28],[34,0,34,22]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims"]
["Note: Do not list on this schedule expenses of administering property not subject to claims. For those expenses, see the instructions for\nSchedule L.\nIf executors’ commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in computing the taxable income of the estate for the federal income tax purposes."]
["Item\nNumber",null,"Description",null,null,null,null,null,null,null,null,null,"Expense Amount",null,null,null,null,null,null,null,null,null,null,"Total Amount"]
[null,null,"A. Funeral expenses"]
[1]
[]
[]
[]
[null,null,"Total funeral expenses (less one-half in a community property estate)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(DecedentFuneralExpenses)=0,\"\",SUM(DecedentFuneralExpenses))","v":""}]
[null,null,"B. Administration expenses\n"]
[null,null,"1. Executors’ commissions - amount                               ",null,null,null,null,null,"estimated, ",null,null,"agreed upon, or ",null,null,null,null,null,null,"paid"]
[null,null,"2. Attorney fees - amount                        ",null,null,null,null,null,"estimated, ",null,null,"agreed upon, or ",null,null,null,null,null,null,"paid"]
[null,null,"3. Accountant fees - amount                          ",null,null,null,null,null,"estimated, ",null,null,"agreed upon, or ",null,null,null,null,null,null,"paid"]
[null,null,"4. Miscellaneous expenses",null,null,null,null,null,null,null,null,null,null,"Expense Amount"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total miscellaneous expenses from continuation schedules (or additional sheets) attached to this schedule."]
["Total miscellaneous expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((SUM(DecedentMiscExpenses)+X35)=0,\"\",(SUM(DecedentMiscExpenses)+X35))","v":""}]
["TOTAL (Also enter on Return Part 5 - Recapitulation, at Item 13) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((SUM(DecedentFuneralExpenses)+X13+X14+X15+(SUM(DecedentMiscExpenses)+X35))=0,\"\",(SUM(DecedentFuneralExpenses)+X13+X14+X15+(SUM(DecedentMiscExpenses)+X35)))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule K","index":11,"n_rows":40,"n_cols":26,"rows_kept":40,"cut":false,"hidden":false,"merged":[[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,1],[3,2,3,13],[3,14,3,20],[3,21,3,24],[3,25,3,28],[4,0,4,1],[4,2,4,13],[4,14,4,20],[4,21,4,24],[4,25,4,28],[5,0,5,1],[5,2,5,13],[5,14,5,20],[5,21,5,24],[5,25,5,28],[6,0,6,1],[6,2,6,13],[6,14,6,20],[6,21,6,24],[6,25,6,28],[7,0,7,1],[7,2,7,13],[7,14,7,20],[7,21,7,24],[7,25,7,28],[8,0,8,1],[8,2,8,13],[8,14,8,20],[8,21,8,24],[8,25,8,28],[9,0,9,1],[9,2,9,13],[9,14,9,20],[9,21,9,24],[9,25,9,28],[10,0,10,1],[10,2,10,13],[10,14,10,20],[10,21,10,24],[10,25,10,28],[11,0,11,1],[11,2,11,13],[11,14,11,20],[11,21,11,24],[11,25,11,28],[12,0,12,1],[12,2,12,13],[12,14,12,20],[12,21,12,24],[12,25,12,28],[13,0,13,1],[13,2,13,13],[13,14,13,20],[13,21,13,24],[13,25,13,28],[14,0,14,1],[14,2,14,13],[14,14,14,20],[14,21,14,24],[14,25,14,28],[15,0,15,1],[15,2,15,13],[15,14,15,20],[15,21,15,24],[15,25,15,28],[16,0,16,1],[16,2,16,13],[16,14,16,20],[16,21,16,24],[16,25,16,28],[17,0,17,1],[17,2,17,13],[17,14,17,20],[17,21,17,24],[17,25,17,28],[20,0,20,24],[20,25,20,28],[21,0,21,1],[21,2,21,24],[21,25,21,28],[22,0,22,1],[22,2,22,24],[22,25,22,28],[18,0,18,1],[18,2,18,13],[18,14,18,20],[18,21,18,24],[18,25,18,28],[19,0,19,24],[19,25,19,28],[25,0,25,1],[25,2,25,24],[25,25,25,28],[26,0,26,1],[26,2,26,24],[26,25,26,28],[23,0,23,1],[23,2,23,24],[23,25,23,28],[24,0,24,1],[24,2,24,24],[24,25,24,28],[29,0,29,1],[29,2,29,24],[29,25,29,28],[30,0,30,1],[30,2,30,24],[30,25,30,28],[27,0,27,1],[27,2,27,24],[27,25,27,28],[28,0,28,1],[28,2,28,24],[28,25,28,28],[33,0,33,1],[33,2,33,24],[33,25,33,28],[34,0,34,1],[34,2,34,24],[34,25,34,28],[31,0,31,1],[31,2,31,24],[31,25,31,28],[32,0,32,1],[32,2,32,24],[32,25,32,28],[37,0,37,24],[37,25,37,28],[38,0,38,24],[38,25,38,28],[39,0,39,28],[35,0,35,1],[35,2,35,24],[35,25,35,28],[36,0,36,1],[36,2,36,24],[36,25,36,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["Schedule K - Debts of the Decedent, and Mortgages and Liens"]
["Item\nNumber",null,"Debts of the Decedent - Creditor and Nature of Claim",null,null,null,null,null,null,null,null,null,null,null,"Amount Unpaid to Date",null,null,null,null,null,null,"Amount in Contest",null,null,null,"Amount Claimed as a Deduction"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return Part 5 - Recapitulation, at Item 14)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(Z5:AC20)=0,\"\", SUM(Z5:AC20))","v":""}]
["Item\nNumber",null,"Mortgages and Liens - Description",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return Part 5 - Recapitulation, at Item 15)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(Z23:AC38)=0,\"\", SUM(Z23:AC38))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule L","index":12,"n_rows":40,"n_cols":26,"rows_kept":40,"cut":false,"hidden":false,"merged":[[4,0,4,1],[4,2,4,24],[4,25,4,28],[5,0,5,1],[5,2,5,24],[5,25,5,28],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,1],[3,2,3,24],[3,25,3,28],[8,0,8,1],[8,2,8,24],[8,25,8,28],[9,0,9,1],[9,2,9,24],[9,25,9,28],[6,0,6,1],[6,2,6,24],[6,25,6,28],[7,0,7,1],[7,2,7,24],[7,25,7,28],[12,0,12,1],[12,2,12,24],[12,25,12,28],[13,0,13,1],[13,2,13,24],[13,25,13,28],[10,0,10,1],[10,2,10,24],[10,25,10,28],[11,0,11,1],[11,2,11,24],[11,25,11,28],[16,0,16,1],[16,2,16,24],[16,25,16,28],[17,0,17,1],[17,2,17,24],[17,25,17,28],[14,0,14,1],[14,2,14,24],[14,25,14,28],[15,0,15,1],[15,2,15,24],[15,25,15,28],[21,0,21,1],[21,2,21,24],[21,25,21,28],[22,0,22,1],[22,2,22,24],[22,25,22,28],[18,0,18,1],[18,2,18,24],[18,25,18,28],[19,0,19,24],[19,25,19,28],[20,0,20,24],[20,25,20,28],[25,0,25,1],[25,2,25,24],[25,25,25,28],[26,0,26,1],[26,2,26,24],[26,25,26,28],[23,0,23,1],[23,2,23,24],[23,25,23,28],[24,0,24,1],[24,2,24,24],[24,25,24,28],[29,0,29,1],[29,2,29,24],[29,25,29,28],[30,0,30,1],[30,2,30,24],[30,25,30,28],[27,0,27,1],[27,2,27,24],[27,25,27,28],[28,0,28,1],[28,2,28,24],[28,25,28,28],[33,0,33,1],[33,2,33,24],[33,25,33,28],[34,0,34,1],[34,2,34,24],[34,25,34,28],[31,0,31,1],[31,2,31,24],[31,25,31,28],[32,0,32,1],[32,2,32,24],[32,25,32,28],[37,0,37,24],[37,25,37,28],[38,0,38,24],[38,25,38,28],[39,0,39,28],[35,0,35,1],[35,2,35,24],[35,25,35,28],[36,0,36,1],[36,2,36,24],[36,25,36,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["Schedule L - Net Losses During Administration and Expenses Incurred\nin Administering Property Not Subject to Claims"]
["Item\nNumber",null,"Net Losses During Administration\n(Note: Do not deduct losses claimed on a federal income tax return.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return Part 5 - Recapitulation, at Item 18)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(Z5:AC20)=0,\"\", SUM(Z5:AC20))","v":""}]
["Item\nNumber",null,"Expenses Incurred in Administering Property Not Subject to Claims\n(Indicate whether estimated, agreed upon, or paid.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return Part 5 - Recapitulation, at Item 19)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(Z23:AC38)=0,\"\", SUM(Z23:AC38))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule M","index":13,"n_rows":52,"n_cols":29,"rows_kept":52,"cut":false,"hidden":false,"merged":[[20,25,20,28],[21,25,21,28],[22,25,22,28],[23,25,23,28],[20,2,20,24],[21,2,21,24],[22,2,22,24],[23,2,23,24],[4,1,4,25],[4,26,4,27],[6,2,6,7],[6,8,6,24],[6,26,6,27],[7,2,7,24],[8,2,9,9],[8,10,9,24],[8,26,8,27],[10,2,11,9],[10,10,11,24],[10,26,10,27],[16,2,16,24],[15,0,15,1],[19,0,19,1],[19,2,19,24],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,26,3,27],[5,2,5,9],[5,10,5,24],[5,26,5,27],[34,0,34,1],[34,2,34,24],[34,25,34,28],[30,0,30,1],[30,2,30,24],[30,25,30,28],[31,0,31,1],[31,2,31,24],[31,25,31,28],[19,25,19,28],[15,2,15,24],[15,25,15,28],[16,0,16,1],[16,25,16,28],[17,0,17,1],[17,2,17,24],[17,25,17,28],[12,1,12,25],[13,0,13,1],[13,2,13,24],[13,25,13,28],[14,2,14,24],[14,25,14,28],[12,26,12,27],[18,0,18,1],[18,2,18,24],[18,25,18,28],[26,0,26,24],[32,0,32,1],[32,2,32,24],[33,0,33,1],[33,2,33,24],[24,0,24,1],[24,2,24,24],[24,25,24,28],[25,25,25,28],[28,25,28,28],[29,0,29,1],[29,2,29,24],[29,25,29,28],[26,25,26,28],[25,0,25,24],[27,2,27,24],[27,25,27,28],[28,0,28,1],[28,2,28,24],[32,25,32,28],[33,25,33,28],[37,0,37,1],[37,2,37,24],[37,25,37,28],[38,0,38,1],[38,2,38,24],[38,25,38,28],[35,0,35,1],[35,2,35,24],[35,25,35,28],[36,0,36,1],[36,2,36,24],[36,25,36,28],[41,0,41,1],[41,2,41,24],[41,25,41,28],[42,0,42,1],[42,2,42,24],[42,25,42,28],[39,0,39,1],[39,2,39,24],[39,25,39,28],[40,0,40,1],[40,2,40,24],[40,25,40,28],[45,0,45,1],[45,2,45,24],[45,25,45,28],[46,0,46,1],[46,2,46,24],[46,25,46,28],[43,0,43,1],[43,2,43,24],[43,25,43,28],[44,0,44,1],[44,2,44,24],[44,25,44,28],[51,0,51,28],[49,0,49,24],[49,25,49,28],[48,0,48,24],[48,25,48,28],[50,0,50,24],[50,25,50,28],[47,0,47,1],[47,2,47,24],[47,25,47,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["SCHEDULE M - Bequests, etc., to Surviving Spouse"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[1,"Did any property pass to the surviving spouse as a result of a qualified disclaimer? \nIf “Yes,” attach a copy of the written disclaimer required by IRC §2518(b)."]
[2,"a.","In what country was the surviving spouse born?"]
[null,"b.","What is the surviving spouse’s date of birth?"]
[null,"c.","Is the surviving spouse a U.S. citizen? "]
[null,"d.","If the surviving spouse is a naturalized citizen, \nwhen did the surviving spouse acquire citizenship?"]
[]
[null,"e.","If the surviving spouse is not a U.S. citizen, \nof what country is the surviving spouse a citizen?"]
[]
[3,"Election Out of QTIP Treatment of Annuities. Do you elect under IRC §2056(b)(7)(C)(ii) not to treat as QTIP any joint and survivor annuities that are included in the gross estate and would otherwise be treated as QTIP under IRC §2056(b)(7)(C)?  (See instructions)"]
["Item\nNumber",null,"Description of Property Interests Passing to Surviving Spouse.\nFor securities, give CUSIP number. If trust, partnership, or closely held entity, give FEIN.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount"]
[null,null,"QTIP / QDOT property (must attach Addendum # 1):"]
["A1"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["Total Amount of QTIP Property",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(Z15:AC26)=0,\"\", SUM(Z15:AC26))","v":""}]
[null,null,"All other property:"]
["B1"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["Total Amount of Assets Passing Outright to the Surviving Spouse",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(Z28:AC49)=0,\"\", SUM(Z28:AC49))","v":""}]
["Total amount of property interests listed on Schedule M (Also enter on Return Part 5 - Recapitulation, at Item 20)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(Z27:AC27,Z50:AC50)=0,\"\", SUM(Z27:AC27,Z50:AC50))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule O","index":14,"n_rows":39,"n_cols":29,"rows_kept":39,"cut":false,"hidden":false,"merged":[[4,1,4,25],[4,26,4,28],[5,1,5,25],[5,26,5,28],[6,1,6,25],[6,26,6,28],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,26,3,27],[9,0,9,1],[9,2,9,11],[9,12,9,22],[9,23,9,28],[10,0,10,1],[10,2,10,11],[10,12,10,22],[10,23,10,28],[7,0,7,1],[7,2,7,11],[7,12,7,22],[7,23,7,28],[8,0,8,1],[8,2,8,11],[8,12,8,22],[8,23,8,28],[13,0,13,1],[13,2,13,11],[13,12,13,22],[13,23,13,28],[14,0,14,1],[14,2,14,11],[14,12,14,22],[14,23,14,28],[11,0,11,1],[11,2,11,11],[11,12,11,22],[11,23,11,28],[12,0,12,1],[12,2,12,11],[12,12,12,22],[12,23,12,28],[17,0,17,1],[17,2,17,11],[17,12,17,22],[17,23,17,28],[18,0,18,1],[18,2,18,11],[18,12,18,22],[18,23,18,28],[15,0,15,1],[15,2,15,11],[15,12,15,22],[15,23,15,28],[16,0,16,1],[16,2,16,11],[16,12,16,22],[16,23,16,28],[21,0,21,1],[21,2,21,11],[21,12,21,22],[21,23,21,28],[22,0,22,1],[22,2,22,11],[22,12,22,22],[22,23,22,28],[19,0,19,1],[19,2,19,11],[19,12,19,22],[19,23,19,28],[20,0,20,1],[20,2,20,11],[20,12,20,22],[20,23,20,28],[25,0,25,1],[25,2,25,11],[25,12,25,22],[25,23,25,28],[26,0,26,1],[26,2,26,11],[26,12,26,22],[26,23,26,28],[23,0,23,1],[23,2,23,11],[23,12,23,22],[23,23,23,28],[24,0,24,1],[24,2,24,11],[24,12,24,22],[24,23,24,28],[29,0,29,1],[29,2,29,11],[29,12,29,22],[29,23,29,28],[30,0,30,1],[30,2,30,11],[30,12,30,22],[30,23,30,28],[27,0,27,1],[27,2,27,11],[27,12,27,22],[27,23,27,28],[28,0,28,1],[28,2,28,11],[28,12,28,22],[28,23,28,28],[33,0,33,1],[33,2,33,11],[33,12,33,22],[33,23,33,28],[34,0,34,1],[34,2,34,11],[34,12,34,22],[34,23,34,28],[31,0,31,1],[31,2,31,11],[31,12,31,22],[31,23,31,28],[32,0,32,1],[32,2,32,11],[32,12,32,22],[32,23,32,28],[37,0,37,22],[37,23,37,28],[38,0,38,28],[35,0,35,1],[35,2,35,11],[35,12,35,22],[35,23,35,28],[36,0,36,22],[36,23,36,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["SCHEDULE O - Charitable, Public, and Similar Gifts and Bequests"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
["1a. ","If the transfer was made by will, has any action been instituted to have interpreted or to contest the will or any of its provisions affecting the charitable deductions claimed in this schedule?\n   If “Yes,” full details must be submitted with this schedule."]
["1b.","According to the information and belief of the executor, is any such action planned? \n   If “Yes,” full details must be submitted with the schedule."]
[2,"Did any property pass to a charity as the result of a qualified disclaimer? \n   If “Yes,” attach a copy of the written declaimer required by IRC §2518(b)."]
["Item\nNumber",null,"Name and Address of Beneficiary",null,null,null,null,null,null,null,null,null,"Character of Institution",null,null,null,null,null,null,null,null,null,null,"Amount"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total from continuation schedules (or additional sheets) attached to this schedule"]
["TOTAL (Also enter on Return Part 5 - Recapitulation, at Item 21)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(X9:AC37)=0,\"\", SUM(X9:AC37))","v":""}]
["(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size and format.)"]

{"sheet":"Schedule U","index":15,"n_rows":33,"n_cols":21,"rows_kept":33,"cut":false,"hidden":false,"merged":[[9,1,9,21],[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,28],[4,0,4,1],[4,2,4,28],[5,0,5,28],[6,1,6,28],[7,1,7,27],[10,1,10,28],[11,1,11,27],[13,0,13,28],[14,1,14,16],[14,17,14,19],[14,20,14,28],[15,1,15,16],[15,17,15,19],[15,20,15,28],[16,1,16,16],[16,17,16,19],[16,20,16,28],[17,1,17,16],[17,17,17,19],[17,20,17,28],[18,1,18,16],[18,17,18,19],[18,20,18,28],[23,0,23,1],[23,2,23,18],[19,1,19,16],[19,17,19,19],[19,20,19,28],[20,1,20,16],[20,17,20,19],[20,20,20,28],[21,0,21,1],[21,2,21,18],[22,1,22,16],[22,17,22,19],[22,20,22,28],[24,1,24,16],[24,17,24,19],[24,20,24,28],[25,1,25,16],[25,17,25,19],[25,20,25,28],[26,1,26,16],[26,17,26,19],[26,20,26,28],[27,1,27,16],[27,17,27,19],[27,20,27,28],[28,1,28,16],[28,17,28,19],[28,20,28,28],[29,1,29,16],[29,17,29,19],[29,20,29,28],[32,1,32,16],[32,17,32,19],[32,20,32,28],[30,1,30,16],[30,17,30,19],[30,20,30,28],[31,1,31,16],[31,17,31,19],[31,20,31,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["SCHEDULE U - Qualified Conservation Easement Exclusion"]
["Part 1 - Election"]
["Note: ",null," The executor is deemed to have made the election under IRC §2031(c)(6) if he or she files Schedule U and excludes any qualifying conservation easements from the gross estate."]
["Part 2 - General Qualifications"]
[1,"Describe the land subject to the qualified conservation easement (see instructions.)"]
[]
[]
[2,"Did the decedent or a member of the decedent’s family own the land described above during the three-year period ending on the date of the decedent’s death?"]
[3,"Describe the conservation easement with regard to which the exclusion is being claimed (see instructions)."]
[]
[]
["Part 3 - Computation of Exclusion"]
[4,"Estate tax value of the land subject to the qualified conservation easement\n(see instructions).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4]
[5,"Date of death value of any easements granted prior to decedent’s death and included on line 10 below (see instructions).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5]
[6,"Add lines 4 and 5.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,null,{"$f":"IF(SUM(U15:AC16)=0,\"\", SUM(U15:AC16))","v":""}]
[7,"Value of retained development rights on the land (see instructions).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7]
[8,"Subtract line 7 from line 6.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,null,{"$f":"U17-U18","v":{"$error":"#VALUE!"}}]
[9,"Multiply line 8 by 30% (.30).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,null,{"$f":"U19*0.3","v":{"$error":"#VALUE!"}}]
[10,"Value of qualified conservation easement for which the exclusion is being claimed (see instructions) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10]
["Note:  ",null,"If line 10 is less than line 9, continue with line 11. If line 10 is equal to or more than line 9, skip lines 11 through 13, enter “.40” on line 14, and complete the schedule."]
[11,"Divide line 10 by line 8. Figure to 3 decimal places (for example, “.123”).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,null,{"$f":"U21/U19","v":{"$error":"#VALUE!"}}]
["Note:  ",null,"If line 11 is equal to or less than .100, stop here; the estate does not qualify for the conservation easement exclusion."]
[12,"Subtract line 11 from .300. Enter the answer in hundredths by rounding any thousandths up to the next higher hundredth (that is, .030 = .03; but .031 = .04). ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,null,{"$f":"0.3-U23","v":{"$error":"#VALUE!"}}]
[13,"Multiply line 12 by 2.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,null,null,{"$f":"U25*2","v":{"$error":"#VALUE!"}}]
[14,"Subtract line 13 from .40.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,null,{"$f":"0.4-U26","v":{"$error":"#VALUE!"}}]
[15,"Deduction under IRC §2055(f) for the conservation easement (see instructions).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15]
[16,"Amount of indebtedness on the land (see instructions).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16]
[17,"Total reductions in value (add lines 7, 15, and 16).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,null,{"$f":"U18+U28+U29","v":0}]
[18,"Net value of land (subtract line 17 from line 4).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,null,{"$f":"U15-U30","v":0}]
[19,"Multiply line 18 by line 14.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,null,{"$f":"U31*U27","v":{"$error":"#VALUE!"}}]
[20,"Enter the smaller of line 19 or the exclusion limitation (see instructions).\nAlso enter on Part 5 – Recapitulation, Page 3, at Item 11.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20]

{"sheet":"States","index":16,"n_rows":76,"n_cols":1,"rows_kept":76,"cut":false,"hidden":true,"merged":[]}
[]
["AL"]
["AK"]
["AZ"]
["AR"]
["AS"]
["CA"]
["CO"]
["CT"]
["DE"]
["DC"]
["FM"]
["FL"]
["GA"]
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["ID"]
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["IN"]
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["KS"]
["KY"]
["LA"]
["ME"]
["MD"]
["MH"]
["MA"]
["MI"]
["MN"]
["MS"]
["MO"]
["MT"]
["NE"]
["NV"]
["NH"]
["NJ"]
["NM"]
["NY"]
["NC"]
["ND"]
["MP"]
["OH"]
["OK"]
["OR"]
["PA"]
["PR"]
["RI"]
["SC"]
["SD"]
["TN"]
["TX"]
["UT"]
["VT"]
["VA"]
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["WA"]
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["WI"]
["WY"]
["AA"]
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[]
["AB"]
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{"sheet":"Continuation Schedule","index":17,"n_rows":46,"n_cols":27,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,15],[0,16,0,28],[1,0,1,15],[1,16,1,28],[2,0,2,28],[3,0,3,4],[3,5,3,11],[3,12,3,28],[4,0,4,1],[4,2,4,10],[4,11,4,14],[4,15,4,22],[4,23,4,25],[4,26,4,28],[6,0,6,1],[6,2,6,10],[6,11,6,14],[6,15,6,22],[6,23,6,25],[6,26,6,28],[5,0,5,1],[5,2,5,10],[5,11,5,14],[5,15,5,22],[5,23,5,25],[5,26,5,28],[8,0,8,1],[8,2,8,10],[8,11,8,14],[8,15,8,22],[8,23,8,25],[8,26,8,28],[7,0,7,1],[7,2,7,10],[7,11,7,14],[7,15,7,22],[7,23,7,25],[7,26,7,28],[10,0,10,1],[10,2,10,10],[10,11,10,14],[10,15,10,22],[10,23,10,25],[10,26,10,28],[9,0,9,1],[9,2,9,10],[9,11,9,14],[9,15,9,22],[9,23,9,25],[9,26,9,28],[12,0,12,1],[12,2,12,10],[12,11,12,14],[12,15,12,22],[12,23,12,25],[12,26,12,28],[11,0,11,1],[11,2,11,10],[11,11,11,14],[11,15,11,22],[11,23,11,25],[11,26,11,28],[14,0,14,1],[14,2,14,10],[14,11,14,14],[14,15,14,22],[14,23,14,25],[14,26,14,28],[13,0,13,1],[13,2,13,10],[13,11,13,14],[13,15,13,22],[13,23,13,25],[13,26,13,28],[16,0,16,1],[16,2,16,10],[16,11,16,14],[16,15,16,22],[16,23,16,25],[16,26,16,28],[15,0,15,1],[15,2,15,10],[15,11,15,14],[15,15,15,22],[15,23,15,25],[15,26,15,28],[18,0,18,1],[18,2,18,10],[18,11,18,14],[18,15,18,22],[18,23,18,25],[18,26,18,28],[17,0,17,1],[17,2,17,10],[17,11,17,14],[17,15,17,22],[17,23,17,25],[17,26,17,28],[20,0,20,1],[20,2,20,10],[20,11,20,14],[20,15,20,22],[20,23,20,25],[20,26,20,28],[19,0,19,1],[19,2,19,10],[19,11,19,14],[19,15,19,22],[19,23,19,25],[19,26,19,28],[22,0,22,1],[22,2,22,10],[22,11,22,14],[22,15,22,22],[22,23,22,25],[22,26,22,28],[21,0,21,1],[21,2,21,10],[21,11,21,14],[21,15,21,22],[21,23,21,25],[21,26,21,28],[24,0,24,1],[24,2,24,10],[24,11,24,14],[24,15,24,22],[24,23,24,25],[24,26,24,28],[23,0,23,1],[23,2,23,10],[23,11,23,14],[23,15,23,22],[23,23,23,25],[23,26,23,28],[26,0,26,1],[26,2,26,10],[26,11,26,14],[26,15,26,22],[26,23,26,25],[26,26,26,28],[25,0,25,1],[25,2,25,10],[25,11,25,14],[25,15,25,22],[25,23,25,25],[25,26,25,28],[28,0,28,1],[28,2,28,10],[28,11,28,14],[28,15,28,22],[28,23,28,25],[28,26,28,28],[27,0,27,1],[27,2,27,10],[27,11,27,14],[27,15,27,22],[27,23,27,25],[27,26,27,28],[30,0,30,1],[30,2,30,10],[30,11,30,14],[30,15,30,22],[30,23,30,25],[30,26,30,28],[29,0,29,1],[29,2,29,10],[29,11,29,14],[29,15,29,22],[29,23,29,25],[29,26,29,28],[32,0,32,1],[32,2,32,10],[32,11,32,14],[32,15,32,22],[32,23,32,25],[32,26,32,28],[31,0,31,1],[31,2,31,10],[31,11,31,14],[31,15,31,22],[31,23,31,25],[31,26,31,28],[34,0,34,1],[34,2,34,10],[34,11,34,14],[34,15,34,22],[34,23,34,25],[34,26,34,28],[33,0,33,1],[33,2,33,10],[33,11,33,14],[33,15,33,22],[33,23,33,25],[33,26,33,28],[36,0,36,1],[36,2,36,10],[36,11,36,14],[36,15,36,22],[36,23,36,25],[36,26,36,28],[35,0,35,1],[35,2,35,10],[35,11,35,14],[35,15,35,22],[35,23,35,25],[35,26,35,28],[38,0,38,1],[38,2,38,10],[38,11,38,14],[38,15,38,22],[38,23,38,25],[38,26,38,28],[37,0,37,1],[37,2,37,10],[37,11,37,14],[37,15,37,22],[37,23,37,25],[37,26,37,28],[40,0,40,1],[40,2,40,10],[40,11,40,14],[40,15,40,22],[40,23,40,25],[40,26,40,28],[39,0,39,1],[39,2,39,10],[39,11,39,14],[39,15,39,22],[39,23,39,25],[39,26,39,28],[42,0,42,1],[42,2,42,10],[42,11,42,14],[42,15,42,22],[42,23,42,25],[42,26,42,28],[41,0,41,1],[41,2,41,10],[41,11,41,14],[41,15,41,22],[41,23,41,25],[41,26,41,28],[44,0,44,22],[44,23,44,25],[44,26,44,28],[45,0,45,28],[47,0,47,28],[43,0,43,1],[43,2,43,10],[43,11,43,14],[43,15,43,22],[43,23,43,25],[43,26,43,28]]}
["Estate of:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Decedent's Social Security Number"]
[{"$f":"IF(DecedentName = \"\",\"\", DecedentName)","v":"   "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DecedentSSN=\"\",\"\",DecedentSSN)","v":""}]
["CONTINUATION SCHEDULE"]
["Continuation of Schedule",null,null,null,null,null,null,null,null,null,null,null,"(Enter letter of schedule you are continuing.)"]
[]
["Item\nNumber",null,"Description.\nFor securities, give CUSIP number.\nIf trust, partnership, or closely held entity, give FEIN.",null,null,null,null,null,null,null,null,"Unit Value (Sch. B, E, or G only)",null,null,null,"Alternate Valuation Date",null,null,null,null,null,null,null,"Alternate Value",null,null,"Value at Date \nof Death or Amount Deductible"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total (Carry forward to main schedule.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(X7:Z44)=0,\"\", SUM(X7:Z44))","v":""},null,null,{"$f":"IF(SUM(AA7:AC44)=0,\"\", SUM(AA7:AC44))","v":""}]
["(In case you will need more than one, make copies of this continuation schedule before completing it.)"]